Ledger.



No- 759,990. PATENTED MAY 17, 1904.

' H. L. HALL.

LEDGBR.

APPLICATION mum D120. 7, 1903.

N0 MODEL.

2 SHEETS-SHEET 1.

Inventor f/lzzy Witnesse Yum nouns rnchs o0. mmoufno" wumnamn, n c,

Patented. May 17, 19o4.

PATENT OFFICE.

HORACE L. HALL, OF TOPEKA, KANSAS.

LEDGER.

SPECIFICATION forming part of Letters Patent No. 759,990, dated May 17, 1904:.

Application filed December '7, 1903. Serial No. 184,047. (No model.)

To (ll/Z6 whom it may concern:

Be it known that I, HORACE L. HALL, a citizen of the United States of America, residing at Topeka, in the county of Shawnee and State of Kansas, have invented new and useful improvements in Ledgers, of which the following isa specification.

The invention relates to the individual lodgers such as are used in banking and in which are kept the accounts of the individual depositors.

More specificially, it relates to books of this class provided with a name-column, a single changeable daily-balances column in which the daily balances are kept and to which reference may be readily made by the teller to ascertain the state of a depositors account, followed by a series of daily-entry columns in which are recorded the transactions of each day with each depositor. In this class of ledgers the necessity of carrying forward each day the accounts in which there have been no transactions is avoided. The entries are made in the daily-balances column in pencil, and only those accounts are changed each day in which there have been transactions, estimated at about twenty per cent.

It is to be understood that wherever in this specification and the appended claims the term daily-balances column is used reference is intended to such a column in which the daily balances are to be entered in pencil and in which such daily balances are to be changed each day in those accounts wherein transactions have taken place, such changeable dailybalances column being the principal feature of the class of ledgers to which this invention relates. As illustrative of this class of books, reference is hereby made to Patent No. 704,420, granted July 8, 1902, to Joseph B.

- Winn for improvements in ledgers, books one months business at one opening of the book and providing a monthlybalance column at the beginning of each short leaf, so that if it subsequently becomes desirable to learn the depositors balance on a day other than the last of the month such balance must again be computed. l urthermore, a special form of ruling is required in making up the short leaves. The number and relative arrangement of the long and short leaves must be determined before the book is made up and cannot afterward be altered without destroying the convenience and efiiciency of the book. Again, there is only one daily-balances column for the entire three months or other period for which the book is originally adapted, and although it has been demonstrated that one such column may be sufficient, yet from various causes, real and fancied, it has been deemed best to so construct the book that additional daily-balances columns may be used before the end of the three months. In the present state of the art, however, no provision is made for more than the one of such columns for each three months or other period for which the book is originally constructed.

The objects of the invention are generally to improve upon lodgers of this nature both in matter of economy of manufacture and in the convenience of the arrangement of the rulings and columns.

More specifically speaking, the objects are so to arrange the rulings and columns that all the sheets in the book may be ruledfrom the same form, the corresponding columns in all the pages registering with each other, the shorter leaves being made by simply cutting the extra columns from the longer leaves; to arrange for the preservation of the daily balances of each depositor in convenient form without reverting to the old method of carrying forward the inactive as well as the active accounts; to avoid the necessity of the monthlybalances columns and the consequent special ruling of the shorter pages; also, to arrange the rulings, columns, and leaves so that the accounts may be extended for an indefinite number of pages Without rewriting the names of the depositors; to provide for a new dailybalances column at the beginning of each or some of the shorter leaves, and to provide such a book which after having been manufactured may be readily altered to suit the various needs of the trade as respects the arrangement of the longer and shorter leaves by simply cutting the longer leaves.

Theinvention consists of the novel combination, arrangement, and disposition of the leaves, rulings, columns, and parts, the preferred form of which is illustrated and described herein and in the accompanying drawings, forming part of this specification, and as specifically claimed hereinafter.

Figure 1 represents the ledger-sheet arranged, ruled, and divided into columns and spaces in accordance with the invention, the ledger being open to expose to view opposite pages, central longitudinal and vertical sections being broken away. Fig. 2 is a partial end elevation of the book, showingthe relative arrangements of the longer and shorter leaves. Figs. 3 and 4: represent a modified form of ledger constructed in accordance with the invention, the intermediate leaves being eliminated, Fig. 3 being a view showing such a book lying open with vertical sections broken away from each side, and Fig. f being a partial end elevation showing the relative lengths and arrangements of thelong and short leaves. Fig. 5 represents a further modification, the shortest leaves being eliminated,-this figure being a partial end elevation showing the relative lengths and arrangements of the leaves.

Like letters refer to like or corresponding parts, columns, &c., throughout the views.

The book may be constructed in the ordinary manner of ledgers, the arrangement ofthe rulings and columns on both sides of the sheets being illustrated in Fig. 1, the fold being at w w. The reverse side of the right-hand sheet corresponds to the exposed side of the left-hand sheet, and the reverse side of the left-hand sheet corresponds to the exposed side of the right-hand sheet. At the left is the name-column A, in which are to be entered the names of the depositors. Next to the right is the transfer-balances column B, to which the balances from the old ledger are to be transferred. Next follows the single daily-balances column (1, preferably divided into debit and credit colums, as shown, in which are to be entered the daily balances computed as hereinafter explained. Next follow the series of single daily-entry columns I) D, in which are to be entered not only the daily transactions of the depositorst'. 6., the amounts of deposits and checksbut also the daily balances. The sheets are ruled transversely in the usual manner, except that the daily-entry-column spaces instead of providing only for the debits and credits also provide for the daily balances, and this provision is made by dividing the space for each day for each depositor longitudinally into three spaces, the middle space being preferably tinted, (as light yellow,) as indicated in the drawings. The upperspace (Z is for the amount of deposits. The lower space .9 is for the amount of checks, and the middle tinted space y is for the balance. The top of each daily-entry column is reserved for the date, to be inserted as the book is used, and between the date-space and the first longitudinal column for the first depositor are printed appropriate designations for the three divisions into which each such longitudinal column is divided. Thus the terms deposits, balances, and checks, grouped together in the order named, as shown in the drawings, indicate that the upper division (Z of the space opposite each depositors name is for the amount of deposits made during the day, that the middle division 3 (shown as tinted in Fig. 1) is for the balance to be entered at the close of business and to be computed as hereinafter explained, and that the lowest division .9 is for the amount of the checks paid during the day. In the form shown it is contemplated that only the total amount of the checks shall be entered, although each check may be enteredby enlarging the space without departing from the spirit of the invention. At suitable intervals are the numeral-columns 0 0 to indicate the several depositors accounts, respectively.

In ruling the sheets, as indicated in the drawings, provision is made for the accounts of thirty depositors, and each page has seven daily-entry columns, (omitting Sundays) so that the accounts of thirty depositors for fourteen days or two weeks are exposed at one opening of the book. It is usually desirable, however, to carry the accounts for at least three months without transferring them or rewriting the names. This desire has heretofore been partially satisfied by providing shorter leaves having at the right amonthlybalance column whose left-hand line is in register with the right-hand line of the dailybalances column and to which the daily balances for the last day of the month are copied and preserved in ink, followed by the series of daily-entry columns similar to the dailyentry columns on the long leaves. In the present invention as the daily balances of the several depositors are preserved the monthlybalance column is unnecessary. The short. leaves are made by simply cutting the long leaves, as indicated at c 0, so that the lefthand line of the first daily-entry column on the short leaf is in register with the righthand line of the daily-balances column on the long leaf, yet the names, the transfer balances, and the daily balances in the dailybalances column on the long leaf remain exposed when the short leaf is laid over on it. If the long leaf is followed by five short leaves, (that number is necessary to carry the accounts for three months,) the sheets being printed so as to expose fourteen daily-entry columns at one opening of the book, the accounts of the thirty depositors for three months may be kept with only one entry of the names and with only one daily-balances column.

Although it has been found in practice that the one daily-balances column will stand the erasures during the entire three months with a proper quality of paper, pencil, and eraser, as well as with a proper degree of care and skill on the part of the bookkeeper, yet it has also been found that to meet the various demands of the trade one or more additional daily-balances columns are desirable. To provide a new such column, the third of the shorter pages may be cut at a a, as illustrated in Fig. 1 and in the lower portion of Fig. 2,

instead of at c 0, so as to include the daily balances .column. The transfer from the daily-balances column on the long page to the same column on the intermediate page may be effected by pressing the intermediate page to the right, so that the two daily-balances columns adjoin, and copying the balances in the new column in pencil. The daily-balances column on the long leaf would be used for the first half of the three months, and the similar column on the intermediate leaf would be used for the last half; but it will be noted that in both cases the relative arrangements of the several columns are the same.

To explain the use of the invention, the names of the depositors are entered in ink in the name column, the balances are transferred from the old book to the transfer-balances column, the debits being entered in red ink and the credits in black ink. At the close of the first days business the amount of the deposits of each depositor is entered in the proper space in the first daily-entry column in black ink and the amount of checks in the proper space in red ink. The balance of each depositor having transactions that day is then computed in the ordinary manner by crediting his account with the amount of deposits and deducting the amount of checks. This balance the individual daily balance-is then entered in the tinted space of the first dailyentry column in black or red ink, according to whether it is a credit or a debit, and also in the daily-balances column, in pencil, on the proper side. In those accounts in which there have been no transactions during the first day the balances are transferred, if a footing is desired, from the transfer-balances column to the daily-balances column. The totals may then be computed and entered in pencil at the bottom of the daily-balances column and thence entered in ink, if it is desired to preserve them, at the foot of the first daily-entry column. At the end of the second days business the amount of deposits, cheeks, and balances are again computed and entered in the second daily-entry column in ink, as before, and in the accounts in which there have been transactions during the second day the penciled balances in the daily-balances column are erased and the new balances entered again in pencil. The old footings are also erased and the new footings entered in pencil and thence transferred, if desired, to the foot of said second daily-entry column. In-like manner the account is computed, erased, and entered on each of the succeeding days. When the spaces on the long sheet and the following short page are filled, the short leaf is turned over, its first daily-entry column being thus brought next the daily-balances column on the long leaf, and the accounts may be continued as before, and so, also, with the second short leaf. The third of the shorter leaves, however, being what is herein termed an intermediate leaf, the transfer is made atthe end of the third opening of the daily balances to the new dailybalances column on said intermediate leaf in the manner hereinbefore explained, and thence forward on the fourth, fifth, and sixth openings the daily balances are erased and entered in pencil in this new column. At the end of the three months the accounts may be transferred to a new book or to a new place in the same book, although it would be possible if the next long leaf were not already in use to continue the accounts without rewriting the names by simply cutting the next long leaf at a a or at 0 c, as the bookkeeper may desire.

The foregoing explanation gives the prcferred method of using the invention; but each user may make such variations in the use as may suit his own convenience, fancy, or requirement. Thus in some cases it would be desirable to enter the amounts of deposits in the daily-entry columns in green ink instead of in black, or other colors of ink may be used to as good advantage, the colors named, however, being now almost universally in use.

The teller or any one else may readily ascertain the state of any depositors account by referring to the daily-balances column opposite the depositors name either on the long or on the intermediate sheet, according to which is presently used. The daily balance of any depositor on any past day may be ascertained by referring to the tinted space of the daily-entry column for that day opposite his name, or if there were no transactions that day then by looking to the left to the last record. In like manner the monthly, biweekly, weekly, or other periodic balance may be learned by referring to the daily balance on the last day of such month, two weeks, week, or other period, as the case may be, and the totals may be found by referring to thetotals as recorded at the foot of the proper dailyentry column. In this way a complete and compact record is preserved in the individual ledger in such form that any item may be readily and accurately ascertained.

It is contemplated that the foregoing arrangement of the rulings, columns, and leaves may be varied without departing from the spirit of the claims to meet all conditions and requirements and that I do not intend to limit myself to the particular arrangements hereinbefore described and illustrated. Thus abook may be constructed in accordance with the invention which will accommodate a greater or less number of accounts than thirty on each sheet, and the book may be increased or diminished in length accordingly, or the dailyentry columns may be further subdivided to accommodate additional data, or the sheets may be ruled for more or less than seven dailyentry columns to a page and the width of the book increased or diminished accordingly. Another convenient arrangement is to have fourteen daily-entry columns on each page, so as to expose twenty-eight such columns (enough to contain a months business) at one opening of the book. Again, the short leaves or the intermediate leaves, or both, may be omitted, as where it is desired to carrythe accounts only for one month in a book having twenty-eight daily-entry columns exposed at one opening, or if it is desired to carry such ac counts in such a book for two months and have a new daily-balances column for the latter month then the book would be arranged with alternating long and intermediate leaves, or if it became unnecessary to have such a new dailybalances column for the second month then the short leaf would be substituted for the intermediate leaf by simply cutting the extra dailybalances column from the intermediate leaf, and this could be done either during the manufacture of the book or afterward by the bookkeeper himself. Furthermore, the book with the new rulings and arrangement of columns may be manufactured and placed in stock with only the long leaves, and the leaves could thereafter be cut to suit each particular user, or he could cut it to meet his own requirements as he used the book. Again reverting to the main illustration, suppose intermediate leaves are substituted for the five short leaves. Now in such a book if the bookkeeper found at the close of any two weeks business that his daily-balances column would satisfactorily stand the erasures of another such period he could simply cut the daily-balances column from the nextintermediate leaf, thus avoiding the necessity of transferring such daily balances, and in following this plan he would need to make such a transfer to a new daily-balances column only when his presently-used column had become worn out.

To further illustrate the modifications suggested in the foregoing paragraph, reference is hereby made to Figs. 3, 4L, and 5. In Figs. 3 and 4 is illustrated aledger having the long and short leaves, the intermediate leaves being eliminated. Each leaf is ruled for fourteen of the single daily-entry columns for ten deposltors, whereby as the book lies opened havetwo of the so-oalled the accounts of the ten depositors for twentyeight days (enough to carry a months business) are exposed to view. The leaves are arranged in the following order, as shown in Fig 4:: first a long leaf and then two short leaves, then a long leaf and then two short leaves, &c. At the first opening to commence the use of the book the long leaf is shown as extending from the extreme left in Fig. 3 to the fold row, while the first of the short leaves is shown as extending from the said fold to the line 0 c, which is its extreme right edge. Now when the first months business has been completed the first of the short leaves is turned over on the long leaf to the left of the fold, in which position we see its opposite side, so that it would be represented as extending from the fold in ac to the line 0 0, and it will also be noted that its rulings, column designations, and columns are exactly the same as those on the long leaf from the line 0 0, or, in other words, that all the columns, rulings, and designations on the short leaf. register with the columns, rulings, and designations on the long leaf which itthe short leaf covers, or, again, it is noted that exactly the same arrangement of the columns, rulings, and designations is presented wherever the book may be opened, whether the exposed short leaf is to the left or right of the fold. Now when the second months business has been completed the second of the short leaves will be turned to the left of the-fold in like manner as the first was turned, and then in Fig. 3 we would have exposed'to view a long leaf from the extreme left to the line 0 c, the second short leaf from the line 0' c to the fold m0, and the second long leaf from the said fold to the extreme right. In this manner it has been necessary to enter the names but once for the entire three months business, and the d aily balances have been entered, erased, and computed for the same period in the single changeable daily-balances column C, and, furthermore, it is to be noted that Whenever a short leaf has been turned from right 'to left to commence a new months business the first single daily-entry column has been brought into exact register with the first column of like designation on the long leaf and into immediate adjoining with the said dailybalances column, so that no column intervenes between said daily-balances column and the first of the said daily-entry columns, in which respect the present invention differs from all prior ledgers, the necessity of such intervening columns being removed by the arrangements herein shown and described. Referring to Fig. 5, the arrangement herein shown is exactly the same as that illustrated in Figs. 3 and 4: except that instead of having the two shortest leaves between the long leaves we intermediate. leaves z' 0., leaves having the daily-balances column. In this form at the first opening the intermediate leaf (which may now be called the shorter leaf) extends from the fold m w to the line a a, Fig. 3, and when turned over to the left of the fold such leaf extends from said fold to the line a a The purpose of this leaf and its advantage over the shortest leaf is to provide a new daily-balances column for each months business, or, if it shall be found at the end of the first or second month that the daily-balances column which is then being used will stand the era sures during the next month then the leaf which is then turned from right to left may be cut along the line 0' 0', thus cutting off the daily-balances columns from said leaf and transforming said leaf'into a short leaf, so that the accounts may be continued for the next month and the balances entered, erased, and computed in the same dailybalances column without transferring same to the new daily-balances column. It is to be noted also that the rulings, columns, and designations on the intermediate leaf are exactly like the rulings, columns, and designations on the long leaf from the line a a to the fold. In other words, the columns, rulings, and designations on the intermediate leaves are in exact register with like columns, rulings, and designations on the long leaf, so that the same arrangements of rulings, columns, and designations is presented wherever the book may be opened, and this is true whether only long leaves be used or whether long and short leaves be used or whether all three lengths of leaves be used.

The remarks contain ed in the foregoing paragraphs are intended principally to elucidate the various uses to which a ledger constructed in accordance with the invention may be applied. Indeed, the adaptability of the book to be altered after it has once been manufactured to suit the actual and fancied require ments of the trade constitutes an important feature of the invention and clearly enables us to differentiate between the present state of the art and the appended claims.

The book may also be applied to other uses than banking and the columns may be given other substantially similar designations without departing from the spirit of the invention.

What I claim is- 1. The ledger or the like comprising long leaves suitably ruled and divided into columns in the following order commencing at the left, first, an appropriately-designated name-column, next an appropriately-designated transfer-balances column, next an appropriatelydesignated daily-balances column, and next a series of appropriately-designated single daily-entry columns; short leaves suitably ruled and divided into a series of appropriately-designated single daily-entry columns; and intermediate leaves suitably ruled and divided into columns in the following order commencing at the left, first, an appropriatelydesignated daily-balances column, and next a series of appropriately designated single daily-entry columns; the leaves being of such relative lengths that when a short leaf is turned over on a long or intermediate leaf the first daily-entry column on the short leaf will adjoin the daily-balances column on the long or intermediate leaf, and when an intermediate leaf is laid over on a long leaf the two daily-balances columns will register with each other; the spaces for each depositor in the daily-entry columns being divided into appropriately-designated deposits, checks, and tinted balances spaces; all substantially as set forth.

2. A ledger or the like comprising long and shorter leaves suitably ruled and divided into columns; the long leaves having suitably-desi gnated name-columns, suitably-designated daily-balances columns, and the series of suitably-designated daily-entry columns; the shorter leaves having suitably designated daily-balances columns, and the series of suitably-designated daily-entry columns; the spaces for each depositor in the daily-entry columns being divided into suitably-designated upper deposits, lower checks, and middle tinted balances spaces, the tinted spaces for each account being in alinement; substantially as set forth.

3. A ledger or the like comprising long and shorter leaves suitably ruled and divided into columns; each of the long leaves containing in order first an appropriately-designated namecolumn, an appropriately-designated dailybalances column following the name-column, and next a series of appropriately-designated daily-entry columns; and each of the shorter leaves containing in order first, an appropriately designated daily balances column and next a series of appropriately-designated daily-entry columns, and being of such length that when a shorter leaf is laid over on a long leaf the name-columns on the long leaf and the daily-balances column on the shorter leaf will be exposed to View; substantially as set forth.

4. A ledger or the like comprising long, intermediate, and short leaves suitably divided into columns and ruled; each of the long leaves containing in order first an appro1:)riatelydesignated name-column, an appropriately-designated daily-balances column following the name-column, and next a series of appropriately-designated daily-entry columns; each of the intermediate leaves containing in order first an appropriately-designated daily-balances column, and next a series of appropriatelydesignated daily-entry columns; and the short leaves eachcommencing with and containing a series of appropriately-designated dailyentry columns; the name-columns on the long leaves, the daily-balances columns on the long and intermediate leaves, and the first of the series of daily-entry columns on all the leaves, registering with each other, respectively; so that at any opening of the book, the name-column on a long leaf, a daily balances column on the long or intermediate leaf, and the series of daily-entry columns on a long, intermediate, or short leaf Will be exposed to view; substantially as and for the purposes set forth.

5. A ledger or the like comprising long and short leaves suitably ruled and divided into columns, the long leaves each having in order, commencing at the left, first an appropriatelydesignated name-column, an appropriatelydesignated daily-balances column following the name-column, and next a series of appropriatelydesignated daily entry columns; and the short leaves each having and commencing with the series of appropriately-designated daily-entry columns, and being of such length that when a short leaf is turned over on a long leaf the first daily-entry column on the short leaf will immediately adjoin the daily-balances column on the long leaf; the daily-entry spaces for each account being divided longitudinally into appropriately designated deposits, balances,

and checks spaces, one of said divisions for each account being tinted, and all such divl- 810118 for each account being each in almement; substantially as and for the purposes set forth.

6. A ledger or the like comprising long and short leaves suitably ruled and divided into columns, the long leaves each having in order, commencing at the left, first an appropriately-designated name-column, an appropriately-designated daily-balances column following the name-column, and next a series of appropriately designated dailyentry columns; and the short leaves each having and commencing with the series ofappropriatelydesignated daily-entry columns, and being of such length that when a short leaf is turned over on a long leaf the first daily-entry column on the short leaf will immediately adjoin the daily-balances column on the long leaf; the daily-entry spaces for each account being divided longitudinally into appropriately-designated deposits, balances, and checks spaces, and all such divisionsfor each account being each inalinement; substantially as and for the purposes set forth.

In testimony whereof I have signed my name to this specification in the presence of two subscribing Witnesses.

HORACE L. HALL.

itnesses:

GUY A. Mouse,

J. P. LAOEY. 

